ACC 32164 ACCOUNTING INFORMATION SYSTEMS

Course provides overview of the development, implementation, and evolution of accounting information systems (AIS). Topics include the impact of technology, control issues, and behavioral aspects of the AIS process. The relationship between the AIS and the internal and external information flows that facilitate resource allocation decisions is emphasized. In addition to AIS auditability concerns, other attributes of internal and external auditing, such as professional ethics, evidence gathering and evaluation, risk assessment, and reporting options are examined.  Prerequisite:  ACC 20464 Financing and Investing Activities.